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    Exempting a bulk sale during the NOI to file a BIA proposal
    2011-02-02

    Outdoor Broadcast Networks Inc (Re), 2010 ONSC 5647

    The debtor had filed a notice of intention to make a proposal (“NOI”) to its creditors under the BIA. It was proposing to immediately sell certain assets in Ontario and BC to help it fund its proposal. As the proposal had not yet been made, the debtor was the one selling assets out of the ordinary course, and the sale was subject to the Ontario Bulk Sales Act. That Act does not apply to sales by bankruptcy trustees, receivers, sheriffs, or other liquidators for the benefit of creditors.

    Filed under:
    Canada, Ontario, Insolvency & Restructuring, Litigation, Miller Thomson LLP, Bankruptcy, Debtor, Computer network, Vesting, Liquidator (law), Trustee
    Location:
    Canada
    Firm:
    Miller Thomson LLP
    "Wages” under the Wage Earner Protection Program Act (“WEPPA”)
    2011-02-02

    Century Services Inc. v. Canada (Attorney General), [2010] S.C.C.A. No. 259, on appeal from (2009) 319 D.L.R. (4th) 735 (BCCA)

    The union on behalf of the unionized employees of Ted Leroy Trucking Ltd., the bankrupt employer, had applied to the B.C.S.C. for directions and obtained a decision of that Court that the “wages” protected under the WEPPA “superpriority” for unpaid employees included amounts paid by the employer to third parties on behalf of the employees.

    Filed under:
    Canada, British Columbia, Employment & Labor, Insolvency & Restructuring, Litigation, Miller Thomson LLP, Wage, Bankruptcy, Trade union, Involuntary dismissal, Secured creditor, Supreme Court of Canada
    Location:
    Canada
    Firm:
    Miller Thomson LLP
    Supreme Court of Canada settles Excise Tax Act priorities in CCAA action
    2011-02-08

    MARY BUTTERY WINS IMPORTANT CASE FOR CENTURY SERVICES INC.

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Tax, DLA Piper, Bankruptcy, Debtor, Excise, Unemployment benefits, Secured creditor, Goods and services tax (Canada), Companies' Creditors Arrangement Act 1933 (Canada), Bankruptcy and Insolvency Act 1985 (Canada), Supreme Court of Canada
    Location:
    Canada
    Firm:
    DLA Piper
    The Century Services case - getting the Crown's priorities straight
    2011-02-18

    Introduction

    The decision of the Supreme Court of Canada last month in Century Services Inc. v. Canada1 is of striking interest to the tax and insolvency bars. The Court considered Crown priorities, in particular, the various “deemed trust” provisions found in section 227 of the Income Tax Act (Canada),2 section 86 of the Employment Insurance Act,3 section 23 of the Canada Pension Plan (the “CPP”)4 and in particular section 222 of the Excise Tax Act (GST Portions).5

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Tax, Dentons, Bankruptcy, Debtor, Statutory interpretation, Income tax, Withholding tax, Liquidation, Tax deduction, Unemployment benefits, Secured creditor, Canada Pension Plan Act 1985, Bankruptcy and Insolvency Act 1985 (Canada), Supreme Court of Canada, Court of Appeal for Ontario
    Location:
    Canada
    Firm:
    Dentons
    Identifying and managing the risks of corporate directorship
    2011-02-25

    Shareholder claims and corporate bankruptcies are on the rise.

    Filed under:
    Canada, Company & Commercial, Insolvency & Restructuring, Norton Rose Fulbright, Bankruptcy, Shareholder
    Location:
    Canada
    Firm:
    Norton Rose Fulbright Canada LLP
    Sally Creek: a question of integrity or liability for trustees in bankruptcy
    2011-03-02

    The 2010 decision of the Ontario Court of Appeal in Murphy v. Sally Creek Environs Corp. (Trustee of) considered the role of a trustee in bankruptcy as an officer of the court and its obligation to act fairly and with integrity throughout bankruptcy proceedings.

    Filed under:
    Canada, Ontario, Insolvency & Restructuring, Litigation, Aird & Berlis LLP | Aird & McBurney LP, Bankruptcy, Misconduct, Solicitor, Attorney's fee, Unsecured creditor, Bankruptcy and Insolvency Act 1985 (Canada), Trustee, Court of Appeal for Ontario
    Location:
    Canada
    Firm:
    Aird & Berlis LLP | Aird & McBurney LP
    Claiming legal costs in an insolvency proceeding
    2011-03-14

    Recovery of legal costs in insolvency proceedings can be a difficult procedure, as the ability of counsel to claim costs depends on the work performed, the timing of the work, and for whom the work was done.

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Dentons, Bankruptcy, Costs in English law, Debtor, Ex parte, Court costs, Attorney's fee, Unsecured creditor, Trustee
    Location:
    Canada
    Firm:
    Dentons
    Ethical issues in bankruptcy and insolvency
    2011-03-14
    1. Ex ParteOrders

    There are a number of ethical issues facing lawyers today in bankruptcy and insolvency litigation. One of the main issues is the level of disclosure in ex parte applications, such as those for a stay of proceedings in order to file a proposal under the BIA or a plan under theCCAA.

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, Dentons, Confidentiality, Bankruptcy, Shareholder, Waiver, Interest, Discovery, Solicitor, Ex parte, Trustee
    Location:
    Canada
    Firm:
    Dentons
    Bill C-501: proposed changes to priority of pension fund payments
    2010-12-07

    Last month, I appeared before the federal government’s Standing Committee on Industry, Science and Technology to convey our concerns regarding Bill C-501,An Act to amend the Bankruptcy and Insolvency Act and other Acts (pension protection), which if passed will alter the status of

    Filed under:
    Canada, Employee Benefits & Pensions, Insolvency & Restructuring, Osler Hoskin & Harcourt LLP, Bond market, Bankruptcy, Credit (finance), Liability (financial accounting), Default (finance), Defined benefit pension plan, Competitiveness, US Federal Government, Bankruptcy and Insolvency Act 1985 (Canada)
    Authors:
    Douglas Rienzo
    Location:
    Canada
    Firm:
    Osler Hoskin & Harcourt LLP
    Her Majesty the Queen in Right of the Province of Newfoundland and Labrador v. Abitibibowater Inc., et al.
    2010-12-20

    SCC Docket No. 33797, Leave granted 25 November 2010

    Bankruptcy and Insolvency—Companies' Creditors Arrangements Act—Provincial Obligations

    On November 25, 2010, the Supreme Court of Canada granted leave to appeal in Her Majesty the Queen in Right of the Province of Newfoundland and Labrador v. Abitibibowater Inc., et al.

    Filed under:
    Canada, Insolvency & Restructuring, Litigation, WeirFoulds LLP, Bankruptcy, Environmental protection, US Environmental Protection Agency, Companies' Creditors Arrangement Act 1933 (Canada), Supreme Court of Canada, Quebec Superior Court, Quebec Court of Appeal
    Authors:
    Mandy L. Seidenberg
    Location:
    Canada
    Firm:
    WeirFoulds LLP

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